Tujuan penelitian untuk mengetahui pengaruh dari variabel ukuran perusahaan, opini audit, umur perusahaan, profitabilitas, dan solvabilitas. Data populasi mencakup perusahaan jasa yang terdaftar dalam Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Sampel data yang digunakan merupakan hasil dari teknik purposive sampling dan jumlah sampel yang layak digunakan sebanyak 192 perusahaan. Selama penelitian dilaksanakan, metode yang digunakan yaitu metode analisis regresi logistik dengan penggunaan program SPSS 24. Berdasarkan hasil pengujian oleh peneliti, variabel yang diketahui dapat mempengaruhi audit delay yakni ukuran perusahaan dan umur perusahaan yang bersifat negatif dan secara signifikan. Namun, variabel yang tidak berpengaruh terhadap audit delay yakni opini audit, profitabilitas, dan solvabilitas.
The announcement from the Indonesia Stock Exchange on april 11, 2018, revealed that 70 companies have not submitted audited financial statements as of December 31, 2017, six of which are included in the trade, service, and investment sectors. Facts related to the rise of companies experiencing audit delays have been researched by several studies, but there are differences in results between researchers. Analyzing the effect of solvency, company size, company age, and audit opinions on audit delays is a research objective. The approach applied is the quantitative research method. The data processed comes from the website of the Indonesia Stock Exchange. The population in this study was 119 and a sample of 72 companies that are listed on the Indonesia Stock Exchange trade, service, and investment sector where the selection of samples using purposive sampling. The method used for statistical testing is the Logistic Regression and obtained solvency results, company size, and audit opinion do not affect audit delay, while the age of the company affects audit delay. The limitation of the research is to only process data based on data from the official website of the indonesia stock exchange trade, service, and investment sector for the period 2017-2019 and focus on research variables. This research is expected to be input and consideration for companies to report their report on time and for investors to be considered to decide their investment decisions and can contribute to filling the literature gap related to audit delay with the latest data 2017-2019.
AbstrakThe objective of the research was to analyze and provide physical evidence: (1) The effect of Experience of auditor on the Audit Qaulity (2) Effect of Professional Auditor Ethics on the Quality of Audit, (3) Effect of Auditor Objectivity on the Quality of Audit, 4) Effect of Auditor Time Deadline Pressure on the Quality Audit, (5) Effect of Experience, Professional Ethics, Objectivity And Time Deadline Pressure simultaneously on the Quality Audit. The research populations were all auditors working at BPKP office, North Sumatra Province. The research samples used were chosen using saturated sampling technique, consisting of 95 respondents with return rate of 100%. The research data were analyzed using multiple regression analysis. Results of the analysis concluded that the (1) Experience and Professional Auditor Ethics significant positive effect on Audit Quality, (2) Objectivity and Time Deadline Pressure did not have any significant effect on Audit Quality, and (3) Experience, Ethics Profession, Objectivity, And Time Deadline Pressure simultaneously had a significant effect on Audit Quality. Keywords: Experience, Ethic Professional,Objectivity, Time Deadline Pressure, AuditQuality
There is a different perspective between the typical Craftsman Businessman and the Opportunistic Entrepreneur. Business cannot be separated from the risk but the courage (recklessness) is also not the best solution. The era of economic openness has shown the world community on how the changing business strategy model continues to move dynamically so that the business strategy is also changing and developing. The mistake of many businessmen, especially for the beginner businessmen is the mistake in interpreting innovation as a business strategy. Innovation can turn into a disaster if it's done without proper planning and understanding of the business market.
Becoming a public company is one of the way for a company to survive of business competition. Especially mining companies that we know that not a little capital is needed in developing their business. Therefore, it is very important for mining companies to pay attention to delays in the publication of audited financial statements for attract investors. In this study, the multiple linear method using outlier transform is used by the researcher. So that this study conclude that audit tenure and company size has no effect on audit delay. KAP size and company age leaven a negative effect on audit delay.
Keywords: Audit Delay, Audit Tenure, Company Size, KAP Size, Company Age
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